| 论如何搞好高校预算执行情况审计 |
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| 引用本文： | 陈晖.论如何搞好高校预算执行情况审计[J].湖南科技学院学报,2005,26(6):89-90. |
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| 作者姓名： | 陈晖 |
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| 作者单位： | 怀化学院,湖南,怀化,418008 |
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| 摘 要： | 高等学校办学规模的不断扩大，收支预算的迅速膨胀，把以“监督预算执行情况的真实性、合法性和效益性”为己任的预算执行情况审计提到了学校工作的重要议程。搞好预算执行情况审计必须明确学校工作重心，全面把握经济活动情况，全面审计，全程审计，突出重点。
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| 关 键 词： | 财政预算 执行情况 审计工作 高校 学校管理 |
| 文章编号： | 1673-2219(2005)06-0089-02 |
| 修稿时间： | 2005年2月15日 |
On How to Improve Budgetary Implementation Audit in Higher Colleges and Universities |
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| CHENG Hui.On How to Improve Budgetary Implementation Audit in Higher Colleges and Universities[J].Journal of Hunan University of Science and Engineering,2005,26(6):89-90. |
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| Authors: | CHENG Hui |
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| Abstract: | At present, the scoles of a university are being enlarged continuously, the budgets of receipts and payments are inflating quickly. There-fore, to superintend the reality, legality and effe ctiveness of budgeting the implementation is our task. However a uditing the implementation of budget is placed on the important agend of university. In order to do it well, we should be clear about the key points of working, we should take hold of the economic. Activities in all fields, we should audit all around and stress the key points. |
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| Keywords: | budget implementation audit |
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